much different from the actual distribution. Our findings suggest that inheritance taxes may do little to mitigate the …

The desirability of inheritance and gift taxes depends on individuals’ tax responsiveness. This paper demonstrates how … strongly, and in what way, the German inheritance and gift tax influences taxpayer behavior. To that end, it combines …

We study how attitudes to inheritance taxation are influenced by information about the role of inherited wealth in … inheritance taxation. The effect is almost uniform across socio-economic groups and survives a battery of robustness tests … inherited wealth could be one explanation behind the relatively marginalized role of inheritance taxation in developed economies …

inheritance within a decade while the inheritances of wealthy heirs remain intact. These different depletion rates are not due to … different consumption or labor supply responses but due to different rates of return on inherited wealth. Upon their receipt … in inequality could be due to either a com-pressed inheritance distribution or similar chances of having wealthy parents …

distributions of health and wealth, leading to differences in the ability to mitigate future income shocks. We study consumption … smoothing and precautionary behaviour associated with the main pandemic waves and recurrent outbreak risk in a model in which … health and wealth are jointly determined under income and health risk that are related to disease outbreak risk. We calibrate …